PAC not investigating agency, just scrutinises AGP reports

ISLAMABAD: The Public Accounts Committee (PAC) of the National Assembly has no powers of any investigative agency and its sole job is to scrutinise the appropriation accounts of the government and the reports of the Auditor-General of Pakistan (AGP) under the rules governing it.

PAC is not armed with penal powers and its authority, whatsoever, is akin to any other parliamentary committee formed under the Rules of Procedure & Conduct of Business in the National Assembly.

Although PAC like any other House body is a parliamentary tool of accountability, it acts only on the AGP reports about the government money spent by different departments.

Some politicians have expressed their extreme eagerness to be part of PAC as if they will get powers of a probe agency to take on their rivals. The rules do not support such view.

Being in majority in the National Assembly, the nominees of the Pakistan Tehreek-e-Insaf (PTI) and its allies outnumber the representatives of the opposition parties in the 30-member PAC. They have 17 MPs, including 12 lawmakers of the PTI, two independents and one legislator each of the PML-Q, Mutahidda Qaumi Movement-Pakistan (MQM-P), and Balochistan National Party (BNP) of Akhtar Mengal.

On the other hand, the opposition has 13 members, including six lawmakers of the Pakistan Muslim League-Nawaz (PML-N), five legislators of the Pakistan People’s Party (PPP) and two members of the Mutahidda Majlis-e-Amal/Jamiat Ulema-e- Islam-Fazl (JUI-F).

A reading of the rules shows that PAC is neither police nor National Accountability Bureau (NAB) or Federal Investigation Agency (FIA). In the past, it did refer some irregularities to NAB, but the anti-graft agency always conducted its own inquiry into the matter sent to it and never converted it into a reference.

Under Rule 108, the PAC chairman (Shahbaz Sharif) like all the chiefs of the House committees may summon one of its members in custody on the charge of a non-bailable offence to attend its sitting or sittings if he considers his presence necessary.

On a production order, signed by the secretary or by any other officer authorised in this behalf, addressed to the relevant provincial government where the member in question is held in custody, or to the authority concerned, the provincial government or such authority will cause him to be produced before the Sergeant-at-Arms, who will, after the conclusion of the meeting(s), deliver that member into the custody of the provincial government or other authority concerned.

According to Rule 203, the PAC will examine the accounts showing the appropriation of sums granted by the National Assembly for the expenditure of the government, the annual finance accounts of the government, the AGP report and such other matters as the finance minister, who will be its ex-officio member, may refer to it.

In scrutinising the appropriation accounts of the government and the APG reports, it will be the duty of PAC to satisfy itself that the moneys shown in the accounts as having been disbursed were legally available for, and applicable to the service or purpose to which they have been applied or charged; that the expenditure conforms to the authority which governs it, and that every re-appropriation has been made in accordance with the provisions made under rules framed by the finance ministry.

It will the PAC duty to examine the statement of accounts showing the income and expenditure of state corporations, trading and manufacturing schemes, concerns and projects together with the balance sheets and statements of profit and loss accounts which the President may have required to be prepared or are prepared under the provisions of the statutory rules regulating the financing of a particular corporation trading or manufacturing scheme or concern or project and the AGP report thereon; to examine the statement of accounts showing the income and expenditure of autonomous and semi-autonomous bodies, the audit of which may be conducted by the AGP either under the directions of the President or under an Act of Parliament; and to consider the AGP report in cases where the President may have required him to conduct the audit of any receipt or to examine the accounts of stores and stocks.

If any money has been spent on any service during a financial year in excess of the amount granted by the National Assembly for that purpose, PAC will examine with reference to the facts of each case the circumstances leading to such an excess and make such recommendation as it may deem fit.

The PAC report will be presented within a period of one year from the date on which reference was made to it by the National Assembly unless the legislature, on a motion being made, directs that the time for its presentation be extended to a date specified in the motion.